【作者】 王予；

【导师】 叶子荣；

【作者基本信息】 西南交通大学 ， 行政管理， 2011， 硕士

【摘要】 近年来,随着社会大众对公共产品和公共服务需求的日益增长,纳税服务体系的优化逐渐成为我国税收理论界以及税务部门实际工作中面临的热点问题。税务部门纳税服务水平的高低不但体现了国家机关的形象,而且直接关系到税收征管的质量和效率,对于经济社会的稳定发展起着至关重要的作用。本研究立足于纳税服务的本质和基本功能,结合现代公共管理学的基本思想和理论,采用科学、严谨的研究范式,探讨优化纳税服务体系的理论依据；评估我国纳税服务体系的现状；研究和借鉴发达国家近年来有关优化纳税服务的成功经验和做法,对我国纳税服务体系进行优化和整合。旨在提升我国纳税服务理念,为我国纳税服务体系的完善和优化提供一些具体的意见和建议。本文由以下五章组成：第一章：绪论。本章主要介绍论文研究的背景、研究目标、研究意义、国内外研究现状、研究方法、本文的框架体系和创新之处。第二章：理论分析。本章首先对纳税服务的定义、内涵、外延、目标、原则等进行界定。再依据公共管理理论、税收遵从理论、新公共服务理论和马斯洛需求层次理论等公共管理学和经济学理论的论证,为优化我国纳税服务体系的提供理论上的支撑。第三章：现状分析。本章主要结合近期我国宏观经济状况以及具体税收法律法规、税收原则,对我国现行的纳税服务体系进行整体评估,探寻出我国纳税服务存在的主要问题以及我国现有的纳税服务供给能力。第四章：经验借鉴。本章主要对西方发达国家的纳税服务工作实践进行总结和分析,并着重选择出切合我国实际情况、切实可行的经验,加以借鉴。第五章：政策建议。依据我国现今构建的纳税服务体系,并借鉴西方发达国家的先进经验,对我国纳税服务体系进行优化和整合,提出了七个方面的政策建议：一是以纳税人需求为导向,树立主动服务的理念；二是创新纳税服务手段,优化纳税服务方式；三是调整税务机构设置,形成专业化、扁平化的组织结构；四是以政府为主导、市场为主体,构建完备的供给模式；五是健全纳税服务法律体系,为纳税服务提供法律保障；六是制定纳税服务考核指标,为纳税服务提供质量保障；七是建立纳税服务监督体系,对纳税服务进行监督制约。从而促进纳税服务目标的实现,为和谐社会的发展形成战略上的保障。更多还原

【Abstract】 In recent years, with the public’s growing demand for public goods and public services, optimizing tax service system has become the focus of current theory and practical work department. The level of tax service not only reflects the image of state organs, but also directly relates to the quality and efficiency of tax collection and plays a vital role for the stable development of economic and social.From the nature of tax and using scientific, rigoros and standardized paradigm, this paper investigates theoretical basis of optimizing tax service system, also makes suggestion to institutional innovation and path selection, interrelated link with international experience.This paper possesses five chapters:Chapter one is introduction. Introduce background, research target, research significance, research status inside and outside China, research methodology, this paper’s structure system and innovation points.Chapter two is analysis for basis theory. First of all, define the definition, intention, extension, objectives and principles of tax sevice. Secondly, analyze tax sevice by public administration theory, tax compliance theory and Maslow’s hierarchy of needs.Chapter three is analysis of Chinese tax sevice actuality. Review the status of current tax service system from the perspective of economic situation and tax principles. Then, the chapter summarizes China’s current problems and supply ability in tax sevice system.Chapter four is international experience and enlightenment of tax sevice. Benefit from the experience of tax sevice by analyzing the policy and path choice of tax sevice like America, Germany, England, Japan and Australia.Chapter five is policy suggestions. The chapter explored seven policy suggestions and path choice of optimizing China’s tax sevice system, interrelated link with China’s current tax sevice system and international experience of tax sevice:Firstly, to establish the concept of active service for taxpayers’demand; secondly, to innovative means of tax service and optimizing methods of tax service; thirdly, to adjust the organizational setup and formate specialized and flat organizational structure; fourthly, to build a complete model depending on the government and market; fifthly, to improve the legal system and provide legal protection for tax service; sixthly, to formulate assessment indicators and provide quality assurance for tax service; seventhly, to establish monitoring system and supevise tax service.更多还原